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Sarasota Corporation had the following stockholders' equity accounts on January 1, 2022: Common Stock ( $5 par) $500,000, Paid-in Capital in Excess of Par-Common Stock $185,000, and Retained Earnings $100,000, In 2022 , the company had the following treasury stock transactions. Mar. 1 Purchased 7,000 shares at $8 per share. June 1 Sold 1,500 shares at $13 per share. Sept. 1 Sold 2,000 shares at $11 per share. Dec. 1 Sold 1,000 shares at $6 per share. Sarasota Corporatioh uses the cost method of accounting for treasury stock. In 2022, the company reported net income of $30,000. Date Account Titles and Explanation Open accounts for Paid-in Capital from Treasury Stock, Treasury Stock, and Retained Earnings. (Post entries in the order of joumal entries presented in the previous part.) Prepare the stockholders' equity section for Sarasota Corporation at December 31, 2022. (Enter the occount name only and do not provide the descriptive information provide SARASOTA CORPORATLON Balance Sheet (Rartial) 5